Annual Report 2018

159 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.1 本集團採納之新訂及經修訂 準則及詮釋 （續） (i) 採納修訂對財務報表的 影響 — 香港財務報告準 則第 9 號及香港財務報告 準則第 15 號 (a) 應用香港財務報告 準則第 9 號 香港財務報告準則 第 9 號取代香港會 計準則第 39 號有關 金融資產及金融負 債的確認，分類及 計量，終止確認金 融工具，金融資產 減值及對沖會計處 理的條款。 自二零一八年一月 一日起採納香港財 務報告準則第 9 號 並未導致對財務報 表中確認的金額作 出重大調整。 分類及計量 於二零一八年一月 一日（首次應用香 港財務報告準則第 9 號之日），本集團 管理層已評估哪些 業務模式適用於本 集團持有的金融資 產，並已將其金融 工具根據香港財務 報告準則第 9 號適 當的分類。因為本 集團並沒有任何以 公平值列賬的金融 資產，因此採用該 準則對本集團的綜 合財務狀況表沒有 影響。 2 Summary of significant accounting policies (continued) 2.1 Basis of preparation (continued) 2.1.1 New and amended standards and interpretations adopted by the Group (continued) (i) Impact of adoption on financial statements — HKFRS 9 and HKFRS 15 (a) Adoption of HKFRS 9 HKFRS 9 replaces the provisions of HKAS 39 that relate to the recognition, classification and measurement of financial assets and financial liabilities, derecognition of financial instruments, impairment of financial assets and hedge accounting. The adoption of HKFRS 9 from 1 January 2018 does not result i n s i gn i f i can t ad j us tmen t s t o the amounts recognised in the consolidated financial statements. Classification and measurement On 1 January 2018 (the date of initial application of HKFRS 9), t he Gr oup ’ s managemen t has assessed which business models apply to the financial assets held by the Group and has classified its financial instruments into the appropriate HKFRS 9 categories. Since the Group does not have any financial assets that are carried at fair value, there is no impact to the Group’s consolidated statement of financial position as a result of the adoption.